Barrett, Kevin S.; McGuirk, Anya M.; Steinberg, Richard S. - In: National Tax Journal 50 (1997) 2, pp. 321-34
Estimates the impact of taxes on donations based on dynamic specifications and data on a large panel of middle-class taxpayers followed over a period of time that included two major tax reforms (1979-1986). Finds that taxes determine both the long-run level and the timing of donations....
